@article{2019,title={REPORT OF THE ACCOUNTING PLAN ACCORDING TO THE FINANCIAL REPORTING STANDARDS WITH SINGLE CHART ACCOUNT PLAN},abstractNode={While economic integrations around the world are increasing, our country is making intense efforts to be included in this integration. Even though it has a long history, especially with the establishment of the Public Oversight Accounting and Auditing Standards Authority, harmonization efforts have been accelerated. By this time the Public Oversight Accounting and Auditing Standards Authority by the International Financial Reporting Standards compliant with Turkey Financial Reporting Standards, standards such as International Financial Reporting Standards for Businesses Large and Medium continues to be published and published. Although the preparation of the financial statements, are subject to independent audit Turkey Financial Reporting Standards or older and according to the Financial Reporting Standards for Business Enterprises Medium-sized, the book records that this financial information is produced, published in 1992. Accounting System Implementation Located uniform accounting framework and the General Communiqué and it is a burden for professionals and table users. In accordance with the legal requirements of the Accounting System Application General Communiqués, the companies are required to submit their financial statements to the tax administration. But the current account plan or Great Turkey Financial Reporting Standards and financial statements in accordance with Financial Reporting Standards for Medium-Sized Businesses are not sufficient for attaining directly from the accounting system. Therefore, the current situation in Turkey Financial Reporting Standards or Financial Reporting Standards, according to financial statements for Businesses Large and Medium Accounting System Application necessary corrections are made in the financial statements prepared in accordance with general communiqué or a separate registration scheme for this table are organized. This situation, which has caused a dual application for a long time, has been published as a draft on the date of 25/12/2018 by the Public Oversight Accounting and Auditing Standards Authority and following the opinions of the public and the related institutions and organizations, the expectation that it will be terminated in a short time. In this study, firstly, the ’Uniform Chart of Accounts değ published in accordance with the General Communiqué of Accounting System Application and the Finansal Financial Reporting Standards in Compliance Plan ı will be mentioned and the innovations brought by the draft will be emphasized.},author={İsa KILIÇ-- Servet ÖNAL},year={2019},journal={The Journal of Academic Social Science}}